Malaysia legislation
Section 10
Section 10
(2)
The form referred to in subsection (1) shall be furnished to the
Director General on an electronic medium or by way of electronic transmission in accordance with section 21C.
(3)
For the purposes of this section, a return of profits for a year of assessment shall—
(a)
specify the net profits as reflected in the audited accounts in respect of such Labuan non-trading activity for the basis period for that year of assessment; and
(b)
contain such particulars as may be required by the Director
General.